61.assessed level of material misstatement risk 重大错报风险的评估水平 r~['VhI!;E
62.simall business 小规模企业 ~P-mC
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63.accounting system 会计系统 pQB."[n
64.test of control 控制测试 /)O"l @ }U
65.walk-through test 穿行测试 9\(|
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66.communication 沟通 $6IJP\
67.flow chart 流程图 )^hbsMhO
68.reperformance of internal control 重新执行 dM@1l1h/
69.audit evidence 审计证据 d<Tc7vg4|U
70.substantive procedures 实质性程序 !&E-}}<
71.assertions 认定 om>KU$g
72.esistence 存在 OY({.uV dX
73.occurrence 发生 j?QDR
74.completeness 完整性 #/37V2E
75.rights and obligations 权利和义务 |R:'\+E
76.valuation and allocation 计价和分摊 _yR^*}xJb
77.cutoff 截止 "m>81-0
78.accuracy 准确性 COlaD"Y
79.classification 分类 l'E6CL}@[
80.inspection 检查 "0TZTa1e
81.supervision of counting 监盘 47/iF97
82.observation 观察 N'=gep0V@
83.confirmation 函证 \|[;Z"4l
84.computation 计算 A3*!"3nU
85.analytical procedures 分析程序 alb.g>LNPP
86.vouch 核对 [2cD:JL
87.trace 追查 \fe]c
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88.audit sampling 审计抽样 DtnEi4h,
89.error 误差 xgtR6E^k
90.expected error 预期误差 _o~nr]zx
91.population 总体 Dvln/SBk
92.sampling risk 抽样风险 lu/
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93.non- sampling risk 非抽样风险 sDV Q#}a
94.sampling unit 抽样单位 ,
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95.statistical sampling 统计抽样 /qw.p#
96.tolerable error 可容忍误差 #`s"WnP9'!
97.the risk of under reliance 信赖不足风险 \73ch
98.the risk of over reliance 信赖过度风险 -s/ea~=R
99.the risk of incorrect rejection 误拒风险 9N3eN
100. the risk of incorrect acceptance 误受风险 kcxAd
101.working trial balance 试算平衡表 }ad|g6i`
102.index and cross-referencing 索引和交叉索引 BDVtSs<7
103.cash receipt 现金收入 +ck}l2
104.cash disbursement 现金支出 *8XEYZa
105.bank statement 银行对账单 $ME)#(
106.bank reconciliation 银行存款余额调节表 a'IdYW0
107.balance sheet date 资产负债表日 U/BR*Zn]*
108.net realizable value 可变现净值 9nbLg5P
109.storeroom 仓库 T[j,UkgGo
110.sale invoice 销售发票 T6k0>[3xf
111.price list 价目表 T[A69O]v
112.positive confirmation request 积极式询证函 F6dP,(
113.negative confirmation request 消极式询证函 [ikOb8 G#
114.purchase requisition 请购单 <54
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115.receiving report 验收报告 E4xa[iZ
116.gross margin 毛利 I<tm"?q0
117.manufacturing overhead 制造费用 40
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118.material requisition 领料单 Lj;2\]
119.inventory-taking 存货盘点 `P ,d$H "
120.bond certificate 债券 n(]-y@X0_
121.stock certificate 股票 u
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122.audit report 审计报告 ,7b[!#?8
123.entity 被审计单位 F4{IEZ
124.addressee of the audit report 审计报告的收件人 )\^-2[;
125.unqualified opinion 无保留意见 pb=h/8R
126.qualified opinion 保留意见 -Y;3I00(
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见